BLAIR LEE III, Acting Governor

3073

from the licensing requirements and exempting licensed
vehicles from other forms of taxation. The Court found the
title to be too narrow and misleading, and, therefore,
declared the law unconstitutional.

The titles of Senate Bill 834 and House Bill 1889 read
as follows:

"For the purpose of clarifying the procedures which
stay collection of certain property taxes by the
posting of an appeal bond."

The body of the till contains amendment to Section 260
of Article 81 as follows:

"No appeal shall stay or in any manner affect the
collection or enforcement of the assessment, tax, levy,
or classification complained of [unless], EXCEPT FOR
ASSESSMENTS MADE PURSUANT TO ARTICLE 81, SECTION 13(B),
IN WHICH CASE the taxpayer shall file with the agency
responsible for collection thereof a bond to the State
of Maryland, with corporate surety to be approved by
the Department, conditioned upon the payment of such
assessment and all interest accruing thereon until
paid."

The tody of the bill does not in any way clarify the
"procedures" which stay the collection of taxes, but instead
provides that in the case of assessments made pursuant to
Article 81, Section 13(b) only an appeal bond may be filed.

We believe that the effect of this amendment is to
limit the right to file an appeal bond to stay the
collection of taxes to assessments of real and personal
property which are directed by Section 13(b) to be made by
the State Department of Assessments and Taxation as opposed
to those made by the local assessing authorities.

It is our opinion that the present Section 260 permits
the filing of an appeal bond to stay the collection of taxes
levied on assessments made pursuant to Section 13(a), which
enumerates property locally assessed, as well as those made
pursuant to Section 13(b).

Section 260 appears in Article 81 after a series of
sections (Sections 255-259) which deal with appeals of
assessments made by the local supervisor of assessments and
assessments made by the State Department of Assessments and
Taxation. It immediately precedes Section 261 dealing with
refunds. Section 261 has been consistently interpreted by
the State and county governments to apply to assessments
made by the Department and by the local supervisors. Since
there is no indication by virtue of its placement in the
Code that Section 260 is limited to appeals of assessments
made pursuant to Section 13(b) and there is nothing in the